Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Health, to which was referred H.B. No. 350 entitled:

begs leave to report as follows:

The purpose of this bill is to discourage the dangerous practice of cigarette smoking by imposing an progressively increasing tax on cigarettes over a three-year period.

The American Cancer Society, American Heart Association, American Lung Association, and Coalition For a Tobacco Free Hawaii supported this bill. The Department of Taxation was sympathetic with the intent of this measure.

Your Committee finds that smoking is a very real threat to the health of the young and elderly of our society and that measures need to be taken to encourage the cessation and prevention of smoking. Your Committee also finds that financial strains incurred due to taxes on cigarettes has made significant strides in curbing the use of cigarettes. Your Committee believes this measure is an important tool in the battle to keep our community healthy.

In an effort to increase the effectiveness of this measure your Committee has amended this bill by:

As affirmed by the record of votes of the members of your Committee on Health that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 350, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 350, H.D. 1, and be referred to the Committee on Finance.